RS 01403: Wage Evidence
TN 19 (04-09)
A. Policy
One piece of primary evidence is sufficient to establish wages including tips. Such evidence must meet acceptability criteria.
B. Procedural references for processing primary evidence
1. Types of primary evidence
The types of primary evidence are arranged in probative value order, beginning with the highest. The acceptance criteria for each type of evidence are in the applicable reference.
If the claimant presents primary evidence of lesser probative value and the evidence is acceptable, it is not necessary to request the claimant to submit evidence of higher value.
| Primary evidence for | Refer to the applicable reference |
|---|---|
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a. Forms W-2 (Wage and Tax Statement) and W-2c (Statement of Corrected Income and Tax Amounts). |
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b. Employer-Prepared Wage Statement |
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c. SSA E/R's, extracts of SSA E/R's, certifications of SSA E/R's, and notifications of wage determinations |
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d. Form SSA-7011-F4 (Statement of Employer) |
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e. Form SSA-1002-F3 (Statement of Agricultural Employer) Form SSA-1003-F3 (Statement of Agricultural Employer for Years 1988 and Later) |
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f. Any other statement signed by an employer |
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g. A statement signed by a custodian of the employer's records |
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h. End-of-year pay statement/pay stub |
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i. Certification by an authorized SSA employee of the contents of an employer's records |
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j. Internal Revenue Service (IRS) copy of employee's tax return |
RS 01403.057B. (includes a copy of the Form(s) W-2) |
2. Exclude Form 1099 as proof of wages
Do not use IRS or SSA Forms 1099 as proof of wages.
3. Variances between allegations and employer evidence
Develop variances only if lag or prelag development is required. Otherwise, accept the employer's statement.
C. References
RS 01403.050 - When Development of Secondary Evidence of Wages May Begin
RS 01404.005 - Lag Period – and Lag Earnings
RS 01404.110 - Pre-lag Development and Documentation Requirements